Breaking up is hard to do—but when it comes to ending a business relationship, it doesn’t have to be. All it takes is some careful planning and a little finesse.

Ending a relationship with a third party is in many ways not unlike a personal breakup. Sometimes it ends badly, with one party walking away hurt. Sometimes it ends amicably, with no hard feelings. In both cases, all must eventually come to terms with the reality that the relationship has simply run its course.

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Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...